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TO
TAXATION LAND REFORM COOPERATIVE
Taxation
is a System
Impartial in character
Payable in money
SUBJECT MATTER WHO BEARS THE DETERMINATION OF PURPOSE AUTHORITY WHO GRADUATION OF
OR OBJECT BURDEN AMOUNT IMPOSES THE TAX RATE
Personal poll Direct Specific (Tax on Revenue National Propotional (12%
or capitation (Community tax, destilled spirits, (income tax, (Internal value-added tax,
(Residence tax) cigars , wines, value added revenue percentage taxes,
Property (real income tax , fireworks and the tax) taxes, tariff real estate)
estate tax) estate, tax like) Special and customs Progressive or
Excise ,donor’s tax) Ad valorem (real (protect local duties) graduated
Indirect estate taxes, industries Municipal or (income tax
(custom duties exsice taxes on against foreign Local (Real estate estate tax ,
value added tax cigarettes, competitions) taxes, municipal donor’s tax)
, some gasoline and licenses) Regressive
percentage tax) others)
TAX EVASION TAX AVOIDANCE
OCCURS WHEN OCCURS WHEN LEGALLY
ILLEGAL EFFORTS ARE PERMISSIBLE ATTEMPTS
MADE TO ESCAPE THE ARE MADE TO MINIMIZE
PAYMENT OF TAX OR REDUCE THE TAX TO
BE MADE
LAND REFORM
• IS CALLED
• LAND REFORM OR AGRARIAN REFORM
ENABLE THEM TO ATTAIN INCREASE INCOME AND SAVINGS, INVESTMENTS, PRODUCTIVITY AND
PURCHASING POWER AND PROMOTE AMONG THEM EQUITABLE DISTRIBUTION OF NET SURPLUS
THROUGH MAXIMUM UTILIZATION OF ECONOMIC OR SALE
PURPOSE IN ORGANIZING A
COOPERATIVE
• Encourage thrift and savings mobilizations among the members
• Generate funds and extend credit to the members for productive and provident purposes
• Encourage among members systematic production and marketing
• Provide goods and services and other requirements to the members
• Develop expertise and skills among the members
• Acquire lands and provide housing benefits for the members
• Insure against losses of the members
• Promote and advance the economics social and educational state of the members
• Establish, own lease or operate cooperative banks, cooperative wholesale and retail complexes,
insurance and agricultural/industrial processing enterprises and public markets
• Coordinate and facilitate the activities of cooperatives
• Undertake and all other activities for the effective and efficient implementation of the provision
of R.A 6939
TYPES OF COOPERATIVE
• CREDIT COOPERATIVE – Promotes thrift and savings among its members and
creates funds in order to grant loans for productive and provident purposes.